這個鏈接說實習醫生是全職雇員需要交FICA

 

不付FICA的兩個可能理由，一個是工作單位是州政府醫院，有的州政府雇員參與州政府退休計劃而不是SS，這個理由由於原貼主細節不清楚，無法驗證。

第二個理由是，實習醫生是學生，不是雇員，所以不用交FICA

第二個理由不成立，參見以下鏈接

https://www.irs.gov/pub/irs-regs/td_9167.pdf

Example 4. (i) Employee E is employed by University V to provide patient care services at a teaching hospital that is an unincorporated division of V. These services are performed as part of a medical residency program in a medical specialty sponsored by V. The residency program in which E participates is accredited by the Accreditation Counsel for Graduate Medical Education. Upon completion of the program, E will receive a certificate of completion, and be eligible to sit for an examination required to be certified by a recognized organization in the medical specialty. E’s normal work schedule, which includes services having an educational, instructional, or training aspect, is 40 hours or more per week.

(ii) In this example, E is employed by V, a school, college, or university within the meaning of paragraph (c) of this section. However, E’s normal work schedule calls for E to perform services 40 or more hours per week. E is therefore a full-time employee, and the fact that some of E’s services have an educational, instructional, or training aspect does not affect that conclusion. Thus, E’s services are not incident to and for the purpose of pursuing a course of study. Accordingly, E’s services are not excepted from employment under section 3121(b)(10) and there is no need to consider other relevant factors, such as whether E is a professional employee or whether E is eligible for employment benefits